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    <title>Amendment of section 17</title>
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    <description>The proviso to section 17 of the Expenditure-tax Act is amended to substitute the reference to Deputy Commissioner with language recognizing the Additional Commissioner or, as the case may be, the Deputy Commissioner, thereby expanding and clarifying the specified administrative officer(s) empowered under that proviso.</description>
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      <description>The proviso to section 17 of the Expenditure-tax Act is amended to substitute the reference to Deputy Commissioner with language recognizing the Additional Commissioner or, as the case may be, the Deputy Commissioner, thereby expanding and clarifying the specified administrative officer(s) empowered under that proviso.</description>
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